Is playing music while cooking considered ingratitude for blessings, and what is the evidence for that?

Listening to unlawful songs is a sin that requires repentance. Some Hanafi jurists considered finding pleasure in listening to them an ungratefulness for blessings, as it involves diverting gratitude to Allah for the blessing of one's faculties by using them in disobedience to Him. As for listening to singing while cooking or eating, it is not considered ungratefulness for the blessing of food because the aspects are separate. However, spending money on unlawful singing is considered ungratefulness for the blessing of money. Gratitude to Allah is shown by not using His blessings to disobey Him.